I earn a monthly salary

Any person who earns a salary of more than N$ 50,000 per annum should register as a taxpayer and submit the proof of registration to their employer.

General Deductions

  1.  An amount contributed to an approved pension or provident fund as a condition of employment; 
  2. An amount contributed to a retirement annuity fund; and 
  3. The total premiums paid under a policy taken out for the education of a child. 

The total of the amounts that may be deducted for all the above 3 deductions is limited to N$40,000.

Taxation of Fringe Benefits

  1. Housing allowance is taxable, however 1/3 is exempt if the employer has an approved housing scheme;
  2. The use of a company car is taxable at 1.5% if all costs are paid by the employer and 1.4% if you as an employee pays the fuel cost.

Taxpayer Registration

  1. Any contribution to a pension or provident fund will be fully taxed once withdrawn;
  2.  If the pension money is transferred into a preservation fund, it will only be taxed upon withdrawal at a tax rate applicable during the year of resignation.

Each person must submit a self-assessment return of income: Individual Salaried (brown or blue tax form) on or before 30 June of each year.

Taxpayers who earn income from more than one source should know that the tax rate applicable is for the combined income.

Self-assessment return of income: Individual Salaried

Taxpayers are required to submit a self-assessment return of income on or before 30 June of each year.

30 June 2025

Individual Income Tax Rates

Rates of Normal Tax

 

 

  

Information Brochure - Tax on Individuals

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Frequently Asked Questions

What is Gross Income?

What is Value-Added Tax?

Who is classified as a taxpayer representative?

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